The Soldier by Rupert Brooke Text and Analysis

The poem The Soldier is one of English poet Rupert Brookes (1887–1915) most evocative and poignant poems—and an example of the dangers of romanticizing World War I, comforting the survivors but downplaying the grim reality. Written in 1914, the lines are still used in military memorials today. If I should die, think only this of me:That theres some corner of a foreign fieldThat is for ever England. There shall beIn that rich earth a richer dust concealed;A dust whom England bore, shaped, made aware,Gave, once, her flowers to love, her ways to roam,A body of Englands, breathing English air,Washed by the rivers, blest by suns of home.And think, this heart, all evil shed away,A pulse in the eternal mind, no lessGives somewhere back the thoughts by England given;Her sights and sounds; dreams happy as her day;And laughter, learnt of friends; and gentleness,In hearts at peace, under an English heaven. Rupert Brooke, 1914 About the Poem The Soldier was the last of five poems of Brookes War Sonnets about the start of World War I. As Brooke reached the end of his series, he turned to what happened when the soldier died, while abroad, in the middle of the conflict. When The Soldier was written, the bodies of servicemen were not regularly brought back to their homeland but buried nearby where they had died. In World War I,  this produced vast graveyards of British soldiers in foreign fields, and allows Brooke to portray these graves as representing a piece of the world that will be forever England. Writing at the start of the war, Brooke prefigured the vast numbers of soldiers whose bodies, torn to shreds or buried by shellfire, would remain buried and unknown as a result of the methods of fighting that war. For a nation desperate to turn the senseless loss of its soldiers into something that could be coped with, even celebrated, Brooke’s poem became a cornerstone of the remembrance process and is still in heavy use today. It has been accused, not without merit, of idealizing and romanticizing war, and stands in stark contrast to the poetry of Wilfred Owen (1893–1918). Religion is central to the second half of The Soldier, expressing the idea that the soldier will awake in a heaven as a redeeming feature for his death in war. The poem also makes great use of patriotic language: it is not any dead soldier, but an English one, written at a time when to be English was considered (by the English) as the greatest thing to be. The soldier in the poem is considering his own death but is neither horrified nor regretful. Rather, religion, patriotism, and romanticism are central to distracting him. Some people regard Brooke’s poem as among the last great ideals before the true horror of modern mechanized warfare was made clear to the world, but Brooke had seen action and knew well of a history where soldiers had been dying on English adventures in foreign countries for centuries and still wrote it. About the Poet An established poet before the outbreak of World War I, Rupert Brooke had traveled, written, fallen in and out of love, joined great literary movements, and recovered from a mental collapse all before the declaration of war, when he volunteered for the Royal Naval Division. He saw combat action in the fight for Antwerp in 1914, as well as a retreat. As he awaited a new deployment, he wrote the short set of five 1914 War Sonnets, which concluded with one called The Soldier. Soon after he was sent to the Dardanelles, where he refused an offer to be moved away from the front lines—an offer sent because his poetry was so well-loved and good for recruiting—but died on April 23rd, 1915 of blood poisoning from an insect bite that weakened a body already ravaged by dysentery.

Slaughterhouse Five By Kurt Vonnegut - 1199 Words

War is an omnipresent evil. At times it might be necessary, as in stopping a tyrant from oppressing a society, but at other times, it causes more harm than good. War has demolished entire communities, reshaped lives, and damaged individuals’ mental stability. Not until recent centuries has the impact of war on a person’s psychological state been considered. One book, which was published in the middle of the twentieth century, Slaughterhouse-Five, by Kurt Vonnegut, is able to show the various possible results war can have on a person’s mind. In the novel Slaughterhouse-Five, Vonnegut is effectively able to portray the psychological effects of war through Billy Pilgrim and his fantasies, his indifference, and his alienation because of Vonnegut’s own personal experiences in war. Billy Pilgrim creates different fantasies after his experiences in Dresden. These fantasies are a direct result of Billy’s post-traumatic stress disorder (PTSD) and other prob lems he developed. Susanne Vees-Gulani states in â€Å"Diagnosing Billy Pilgrim† that â€Å"his problems are directly related to his war experiences† (293). PTSD is usually the result of people facing an event that involved serious threat to life or the well-being of themselves or others. A common symptom of PTSD is constantly reliving past traumatic events: which is seen through Billy’s cyclic timeline or his â€Å"time travel† (Vees-Gulani 294). According to Vees-Gulani, Billy never â€Å"psychologically left World War II;† therefore, withShow MoreRelatedSlaughterhouse Five by Kurt Vonnegut534 Words   |  2 PagesSome people may think the novel Slaughterhouse Five by Kurt Vonnegut is a failure. In fact, Kurt Vonnegut himself calls it a failure. A lot of people disagree with that, many think that Slaughterhouse Five is one of Vonneguts best novels. They say it is the most successful book they have ever read, just for reasons of the author himself. From him being bluntly honest, to his great wit. So if it is such a failure in his eyes, why did he write it, what was his purpose, and why was it even publishedRead MoreSlaughterhouse Five By Kurt Vonnegut1458 Words   |  6 PagesThroughout the novel Slaughterhouse-Five by Kurt Vonnegut Barry Sadler singer of the song Ballad of the Green Beret and novelist Kurt Vonnegut maintain comparable tones regarding their literature pieces representing the war and the underlying image that is portrayed by the Green Beret. Sadler insightfully states that the impacts that committed soldiers fought through and the sacrifices their families had endured: represents honor, courage, and is described as jingoistic. It is an exceptionallyRead MoreSlaughterhouse Five by Kurt Vonnegut1560 Words   |  7 Pages Slaughterhouse-five strives to remember the tragedy of the bombing of Dresden. Kurt Vonnegut constructs his novel around a main character who becomes â€Å"unstuck in time† (23). Billy Pilgrim’s life is told out of order, which gives him a different perspective than the rest of the world. Billy lives through his memories, and revisits events in his life at random times and without warning. Vonnegut introduces Billy Pilgrim to the Tralfamadorian way of thinking about memory and time so that he can copeRead MoreSlaughterhouse Five By Kurt Vonnegut1348 Words   |  6 PagesSince the last time I wrote a journal, I started and finished Kurt Vonnegut’s Slaughterhouse-Five and started Neal Stephenson’s Seveneves. Kurt Vonnegut’s Slaughterhouse-Five had a total of 275 pages, and Neal Stephenson’s Seveneves has a total of 854 pages, however, I am currently on page 50. Slaughterhouse-Five is a piece of historical fiction that explores the hardships of war, the odd simplicity of death, and the confusing topic of time. The novel stars Billy Pilgrim, a physically weak and strangeRead MoreSlaughterhouse Five By Kurt Vonnegut3749 Words   |  15 PagesMario Peà ±a Slaughterhouse-Five by Kurt Vonnegut â€Å" ‘Is it an anti-war book?’ ‘Yes,’ I said. ‘I guess.’ ‘You know what I say to people when I hear they’re writing anti-war books?’ ‘No. What do you say, Harrison Starr?’ ‘I say, ‘Why don’t you write an anti-glacier book instead?’† (Vonnegut 4). 1. The author Kurt Vonnegut and a filmmaker, Harrison Starr, converse in this passage, which introduces the topic of Slaughterhouse-Five. In which Starr makes fun of Vonnegut’s idea for planning on making Slaughterhouse-FiveRead MoreSlaughterhouse Five By Kurt Vonnegut1242 Words   |  5 PagesSlaughterhouse Five, a novel written by Kurt Vonnegut, depicts unchronological and sometimes nonsensical moments of the life of Billy Pilgrim as he â€Å"become[s] unstuck in time†(Vonnegut S. Five 23) Billy has no control over where he will end up next. â€Å"He has seen his birth and death many times, and he pays random visits to all the events in between†, and â€Å"is in a constant state of fright, ... because he never knows which part of his life he is going to have to act out next.†(Vonnegut S. Five 23)Read MoreSlaughterhouse Five By Kurt Vonnegut1997 Words   |  8 PagesKurt Vonnegut’s book, Slaughterhouse-Five, is full of historical context, scientific-fiction themes, modernistic themes, and even emphasizes the idea of free will. But Vonnegut’s novel contains one major theme of the destructiveness of war making the book anti-war. Vonnegut uses a variety of techniques to allude to this theme and he does it well. The combination of his writing style and his use of humor to degrade the human in the event of war is highly effective in the fact that it causes the readerRead MoreSlaughterhouse Five, By Kurt Vonnegut941 Words   |  4 Pageslargely fatal events, the survivors reflect upon the unbearable guilt and emotions they have experienced. Billy Pilgrim, the main protagon ist In Kurt Vonnegut’s novel Slaughterhouse-Five, serves as Vonnegut’s vehicle to communicate his feelings and contemplations as a survivor. Throughout the story, Pilgrim, or the reader encounters an animal that Vonnegut uses to convey the range of emotions and incidents that humans are subject to as a result of war. In the novel, a mysterious dog resides alongsideRead MoreSlaughterhouse Five By Kurt Vonnegut1154 Words   |  5 PagesTaylor Holmes In the novel Slaughterhouse Five, Kurt Vonnegut presents a framed narrative voiced through an unreliable narrator that stimulates the presence of universal and empirical truths. (Introducton?) The juxtaposition of predestination with the exercise of free will is an age-old question. In the pagan world, prior to the upsurge of Western development and Christianity, predestination was deemed a truth; pagan gods were superlative and dictated the lives and fates of subordinate humans. AroundRead MoreSlaughterhouse Five By Kurt Vonnegut1050 Words   |  5 PagesLauren Farrell Mrs. Worthington AP ELA 4 30 November 2014 Free Will Through his novel, Slaughterhouse Five, Kurt Vonnegut poses an ancient question: Are we masters of our destiny, or are we simply pawns of fate? The medium through which Mr. Vonnegut presents this riddle is death. Death is the central point to which all action in the book connects. The story is primarily about the death of 135,000 German civilians in the bombing of Dresden narrated by Billy Pilgrim, a man who experiences death from

The Teachings Of Confucius, A Fair And Balanced Feminist...

There is much to be gained from studying the teachings of Confucius, but a fair and balanced feminist interpretation is not one of them. Confucious covers a large variety of topics in his anelects. These writings go deep into the nuances of life, but somehow he fails to mention women in any meaningful way. If mentioned they are as a distraction to followers or of little importance. This imbalance in the treatment of women and men is embedded throughout the Analects. In the teachings of Confucius, the ideals he encourages such as devotion, and respect are represented in men and show them as loyal followers of the Way. However, in the writings of Lady Hyegyeong, these same traits that she exemplifies do not garner her respect. Instead she is seen as passive and lesser than the men that surround her. A feminist reading of confucius would be irresponsible because it encourages an imbalanced power dynamic, placing men above women. Confucius lays out a wide and diverse system of values and ideals to uphold in the Analects. Mainstays of this system include the importance of devotion and loyalty to the vital people in one’s life. In this Confucian anelect, this kind of commitment is introduced â€Å"The gentlemen applies himself to the roots. ‘Once the roots are firmly established, the Way will grow.’ Might we not say that filial piety and respect for elders constitute the root of Goodness† (1.3). Here it is established that devotion and respect are pillars for the â€Å"perfect

Short Leadership Essay free essay sample

Leadership can be defined as the process in which one influences a group of individuals to attain a common goal , made possible by mutual cooperation and cohesive behavior. A leader is not someone who not only stands for himself, but takes into account the opinion of those he lead. Power is bestowed upon a leader but that power will not become his tool to lead. A good leader showcases a positive attitude and maintains a high self esteem. He works towards the goal, but is never pushy; he motivates. Good leaders include Martin Luther King Jr, and Gandhi. One particular leader I respect , though, is my own Volleyball captain in my previous school. Sure , he did not stop a war or neutralize a crisis, but under his leadership, our school has been able to clinch several victories at prestigious competitions. His name is Luo Hao. As an athlete, he always gives his all and as a result, our team usually wins. We will write a custom essay sample on Short Leadership Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page On the field, he encourages and pushes his teammates to try their best , even when taking a break , he cheers on his teammate from the bench and help correct their flaws. Even with an injury , he would still attend matches and support his team. I can see that he hated being out of the game, but he did not show it. Luo Hao just sat there and watched, and cheered like any good teammate would. I used to be a very bad player, missing obvious shots, and screw up simple formations, but Luo Hao did not give up on me. He even took my under his wings and taught me all the he knew. Despite me throwing away precious points, he insisted that I remain in the field, despite the coach’s objections. We won that game, I scored the last point, my very first point.

Australian Tax Analysis Business Tax Residency

Question: Discuss about the Australian Tax Analysis for Business Tax Residency. Answer: 1. Issue It is known that Fred has come to Australia to set up office for his British employer and is accompanied by his wife while his teenage children attend college in London. His home is England is rented in his absence and he has taken a home on lease in Melbourne. Taking into consideration the above information, Freds tax residency needs to be determined. Rule The underlying tax residency plays a vital role in ascertaining assessable income of a given entity. In this regard, the tax ruling TR 98/17 comes handy as it enlists the various tests that the individual could apply for obtaining the tax residency of Australia in a given year under assessment. The basic details about these tests are highlighted below.(CCH, 2012). Domicile Test To pass the domicile test, the given taxpayer has to adhere with two conditions enumerated below (Woellner, 2014). Taxpayer needs to be Australian domicile holder in accordance with Domicile Act 1982. Permanent abode or residence of taxpayer must be in Australia and in this regard the factors outlined in IT 2650 provide immense guidance, 183 Day Test As per the requisite conditions associated with the test, the taxpayer under assessment needs to reside in Australia for a minimum period amounting to 183 days within the assessment year. However, an additional requirement is that the Tax Commissioner must not have doubts with regards to intent of the taxpayer to make Australia as permanent home going forward (Coleman, 2011). Resides Test The test is highly dependent on verdicts of court and other tax rulings for information on its scope and application. Based on these, the pivotal factors are identified as shown below (Nethercott, Richardson Devos, 2016). Underlying significance of the intent of coming to Australia Nature, scope and intensity of ties existing in Australia which includes both personal and professional The taxpayers social arrangement and lifestyle that the person leads in Australia and comparison of the same with the country of origin Superannuation Test This has limited utility since it determines the tax residency status of foreign based Australian government employees based on whether they make payments to atleast one designated superannuation fund (CCH, 2012). Application Based on the facts mentioned above, the application of test is highlighted below. Domicile Test Fred does not have domicile of Australia. Test Failed. 183 Day Test Fred satisfies the 183 day stay obligation but the given information directly or indirectly does not indicate any plan on Freds part to settle in Australia. Test Failed. Resides Test The reason for coming to Australia is significant as it is related to employment for which he has already stayed 11 months and stay is expected to be longer. He leads a life in the company of his wife which is similar to that which he led in England. Thus, this test is satisfied. Superannuation Test Fred is not employed by Federal Government. Test Failed. Conclusion Since Fred manages to satisfy the resides test, thus for the current assessment year, he would be regarded as an Australian tax resident. References CCH 2012, Australian Master Tax Guide 2012, 50th ed., CCH Australia Limited, Sydney Coleman, C 2011, Australian Tax Analysis, 4th ed., Thomson Reuters (Professional) Australia, Sydney: Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 6th ed., Oxford University Press, Sydney, NSW Woellner, R 2014, Australian taxation law 2014, 7th ed., CCH Australia, North Ryde

Past Exams Essay Example

Past Exams Essay This examination is based on the Canadian Income Tax Act with Regulations (CCH 92nd Edition). Round all calculations to the nearest dollar, except price per share. The following items, applicable to the 2011 taxation year, are provided for reference: Federal Income Tax Rates — 2011 2011 Taxable Income Up to $41,544 $41,545 – $83,088 $83,089 – $128,800 $128,801 and over Personal Tax Credits 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.Federal Marginal Tax Rate 15% 22% 26% 29% 2011 Single status — basic personal amount (paragraph 118(1)(c)). $ 1,579 Spouse or common law partner amount (paragraph 118(1)(a)) 1,579 Eligible dependant (paragraph 118(1)(b)) Same as for spouse or common-law partner in (2) above. Infirm dependants 18 years of age or older (paragraph 118(1)(d)) . 42 The credit is reduced if dependant’s net income exceeds .. 6,076 Age amount — taxpayer is 65 years of age or over (subsection 118(2)) . 981 Child amount (paragraph 118(1) (b. 1) — each child under 18 320 Canada employment amount (paragraph 118(10) – lesser of 15% of employment income for the year and 160 Medical expenses credit (subsection 118. (1)) The threshold is the lesser of 3% of net income and . 2,052 Mental or physical impairment (subsection 118. 3(1)) . 1,101 Caregiver — parent/grandparent (maximum) (paragraph 118(1)(c. 1)) . 642 14,624 The credit is reduced if dependant’s net income exceeds ..Education credit for each qualifying month — full-time (paragraph 118. 6(2)(a)) . 60 Education credit for each qualifying month — part-time (paragraph 118. 6(2)(b)) 18 Textbook credit for each qualifying month — full-time (paragraph 118. 6(2. 1)(a)) 10 Textbook credit for each qualifying month — part-time (paragraph 118. 6(2. 1)(b)) . 3 Continued ETX1M12  ©CGA-Canada, 2012Page 1 of 8 Marks 30 Question 1 Select the best answer for each of the following unrelated items. Answer each of these item s in your examination booklet by giving the number of your choice. For example, if the best answer for item (a) is (1), write (a)(1) in your examination booklet. If more than one answer is given for an item, that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded for explanations. Note: 2 marks each a. Which of the following institutions is responsible for the development and evaluation of taxation policy in Canada? ) 2) 3) 4) Canada Revenue Agency (CRA) Minister of National Revenue Department of Finance Tax Court of Canada b. Wong received $850 as a dividend from a U. S. corporation. This dividend is net of 15% withholding tax. What amount needs to be included in income? 1) 2) 3) 4) c. $ 850 $1,000 $1,225 $1,441 Which of the following statements is true? 1) 2) 3) 4) An attempt to deceive by omitting revenue is an example of tax avoidance. The basic concept behind tax planning arrangements involves the deferral of tax payments. Tax evasion i s only enforced under civil law. The tax benefit that results from an avoidance transaction is allowed. . Abdul worked for a CCPC for the last 5 years. On January 1, 2009, he was granted an option to buy 100 shares of the company for $15 each when the market value was $14 each. He exercised his option on June 1, 2009, when the market price was $18 per share. He sold his shares at $20 per share on December 1, 2010. What will be Abdul’s employment income in 2009 based on this transaction? 1) 2) 3) 4) e. $ 0 $200 $400 $600 Which of the following properties gives rise to a capital loss on disposal? 1) 2) 3) 4) Eligible capital property Timber resource property Canadian resource properties Collection of stampsContinued ETX1M12  ©CGA-Canada, 2012 Page 2 of 8 f. Martin disposed the following properties in 2011: Proceeds of Disposition Rare book Diamond ring Laptop computer $ 7,000 4,000 700 Adjusted Cost Base $ 1,000 800 1,500 Selling Expenses $ 2,000 — — What is the net taxable capital gain for 2011 from these transactions? 1) 2) 3) 4) $3,000 $3,500 $8,400 $9,200 g. Which of the following statements is true about non-capital losses carryovers incurred after 2005? 1) 2) 3) 4) They can be carried back to 3 years and carried forward to 20 years. They can be carried back to 3 years and carried forward to 10 years.They can be carried back to 7 years and carried forward to 20 years. They can be carried back to 3 years and carried forward indefinitely. h. Sacha owned two residential properties. He lived in both properties on a regular basis. He sold both properties on January 21, 2011. Date of Purchase City home Cottage 2003 2009 Cost $ 300,000 100,000 Selling Price $ 390,000 145,000 What will be his minimum total taxable capital gain on the disposition of the two residences? 1) 2) 3) 4) i. $ 5,000 $ 10,000 $ 20,000 $135,000 Which of the following is not a Division C deduction? ) 2) 3) 4) Employee stock option deduction Capital gain deduction Social assistance receipts RRSP deduction j. Which of the following types of income cannot be earned by a corporation? 1) 2) 3) 4) Active business income Specified investment business income Employment income Personal services business income k. John contributed $600 to a candidate for election to the House of Commons and $400 to a candidate for election to city hall. What is the maximum federal political tax credit he can claim? 1) 2) 3) 4) $400 $475 $558 $650 Continued ETX1M12  ©CGA-Canada, 2012 Page 3 of 8 l. The following information is about AB Ltd. Taxable income Manufacturing and processing (MP) profit Aggregate investment income Income subject to small business deduction What is the MP profit deduction (assume a rate of 11. 5%)? 1) 2) 3) 4) $ 0 $13,800 $51,750 $57,500 $ 500,000 $ 450,000 $ 10,000 $ 330,000 m. Kamal moved to Canada on June 1, 2005, from a country that has no tax treaty with Canada. When he immigrated, he owned shares of a publicly listed company. He purchased thes e shares in 2001 at a cost of $1,000. The market value of these shares was $1,500 on June 1, 2005. Kamal sold these shares on June 1, 2011, for $2,000.What will be his taxable capital gain? 1) 2) 3) 4) $ 0 $ 250 $ 500 $ 1,000 n. Which of the following statements is not correct regarding the capital dividend account (CDA)? 1) The purpose of the CDA is to complete integration of corporate and personal income tax on capital gains and similar receipts. 2) The intent of the CDA is to ensure that the tax result to the shareholder is approximately the same as if the shareholder has earned or received the income directly. 3) Both public and private corporations can have a CDA. 4) Capital gains and receipts before January 1, 1972, cannot be part of a CDA. . In the year of immigration or emigration, some of the personal tax credits of the taxpayer are prorated. This calculation is based on the number of days that the individual stayed in Canada. Which of the following credits is not prorated? 1) 2) 3) 4) Age credit Basic personal credit Disability amount First-time home buyers credit Continued ETX1M12  ©CGA-Canada, 2012 Page 4 of 8 45 Question 2 New Look Inc. , a Canadian-controlled private corporation (CCPC), operates a manufacturing business. Financial statements for the year ended December 31, 2011, reported a net income before taxes of $208,000.You have been retained to determine the corporation’s income tax liability and provide advice on other tax matters. You have gathered the information outlined in Exhibit 2-1. Required 30 a. Under Part I of the Income Tax Act, calculate New Look’s minimum net income for tax purposes and minimum taxable income for the 2011 taxation year. 13 b. Based on your answer to part (a), calculate the minimum Part I and Part IV federal income tax, and refundable dividend tax on hand (RDTOH) for the 2011 taxation year (ignore surtaxes and do not calculate the general rate reduction). . The integration of corporate and indiv idual taxation is very important. What are the two major tools for integration used in the Income Tax Act for the individual shareholders of all taxable Canadian corporations? 2 EXHIBIT 2-1 NEW LOOK INC. 2011 Financial Information 1. New Look’s net income for tax purposes is summarized as follows: Income from operations Loss for the sale of assets Rental income Interest income Dividend income — GG Inc. $ 200,000 (15,000) 10,000 4,000 9,000 $ 208,000 2. New Look owns 9% of the outstanding shares of GG Inc. a CCPC. In 2011, GG earned active business income of $390,000 and received a dividend refund of $15,000 from its 2011 dividend. 3. A review of New Look’s 2010 corporate tax return provides the following information: Capital dividend account Cumulative eligible capital RDTOH Undepreciated capital cost: Class 1 Class 17 Class 43 $ 10,000 NIL NIL 150,000 25,000 60,000 4. On July 1, 2011, New Look purchased a franchise for $150,000 to operate a retail store. The fr anchise has a 5-year term plus two renewable 5-year option periods.On January 1, 2011, New Look sold one of its retail stores for $330,000 (land $100,000; building $200,000; and goodwill $30,000). This store was acquired in 2005 for $250,000 (land $90,000 and building $160,000). On January 1, 2011, New Look leased new office space and spent $30,000 to develop and renovate the office. This lease is for 5 years plus two 5-year renewable option periods. Continued ETX1M12  ©CGA-Canada, 2012 Page 5 of 8 EXHIBIT 2-1 (Continued) 5. New Look’s income statement for the year ended December 31, 2011 included the following: Amortization Travelling cost to egotiate the franchise purchase Interest on late payment of tax instalment Reserve for possible sales return Payroll benefits Paving the parking lot of storage area Amount paid to a collection agency to recover delinquent accounts receivable Administrative expenses Legal expenses Development expenses $ 17,000 2,745 1,000 4,000 40,000 10,000 3,000 25,000 10,000 5,000 6. Administrative expenses included a $1,000 premium on life insurance for the company’s president (his spouse is beneficiary) and a $9,000 premium on group term life insurance for the employees. 7.Legal expenses included $2,000 for drafting the franchise agreement, $4,000 for drafting a buy/sell agreement among the shareholders, and a $4,000 annual audit fee. 8. Development expenses included $1,400 for the cost of software and $1,600 for small tools, each costing less than $200. 9. Travel expenses included a payment of $5,600 ($0. 56 per kilometre) to an employee as a car allowance. This employee used his personal car for business purposes. 10. The company paid $1,000 for the purchase of football game tickets for clients. 11. No dividend was declared in 2011.Continued ETX1M12  ©CGA-Canada, 2012 Page 6 of 8 25 Question 3 Jane is employed by Bayshore Inc. , a CCPC in the paper manufacturing industry. She has requested your assistance in prepa ring her 2011 income tax return. Information regarding Jane’s financial activities for 2011 is outlined in Exhibit 3-1. Selected information from her 2010 return is provided in Exhibit 3-2. Required 19 a. Calculate Jane’s minimum net income for tax purposes in accordance with the format of Section 3 of the Income Tax Act, and her minimum taxable income for the 2011 taxation year. 6 b.Based on your answer to part (a), calculate Jane’s minimum federal income tax for the 2011 taxation year. Show all calculations. EXHIBIT 3-1 JANE 2011 Financial Information 1. In 2011, Jane’s salary from Bayshore was $70,000. From this salary, Bayshore deducted income tax of $13,000, and CPP and EI of $3,005. The company contributed $5,000 directly to Jane’s personal RRSP account. Bayshore also paid the $900 premium for private medical insurance. 2. On January 1, 2011, Jane borrowed $15,000 interest free from the company. She used $10,000 to buy an automobile for her s pouse and $5,000 to purchase shares of ABC Public Limited.CRA’s prescribed rate for all 4 quarters of 2011 was 5%. This loan was still outstanding at the end of the year. 3. Jane attended a one-day sales convention related to her job. Bayshore paid the $1,000 cost of the convention. This cost included the price of lunch provided at the convention. 4. During the year, Jane used the company-provided automobile. She used the car for personal purposes and paid $4,000 to the company for the total operating cost for this year. The monthly lease cost of $850 was paid by the company. 5. In January 2011, Jane purchased a condominium for $160,000 for rental purposes.In 2011, she received rents of $11,000. The December rent of $1,000 was not received by the end of January. She incurred condominium fees and mortgage interest of $9,000. 6. Jane sold a bond in March 2011 for $20,400. This amount included $400 interest for the period of October 1, 2010 to March 31, 2011. Jane purchased this bond on October 1, 2010 for $19,000. 7. In November 2011, Jane received $1,145 on the maturity of a 2-year GIC. This amount included an initial investment of $1,000 invested at the rate of 7% per annum compounded for 2 years. 8.Jane had the following other receipts and disbursements in 2011: Income tax return fee paid by the employer Dividend received from a foreign public company — net of 10% withholding tax RRSP contribution to her spouse’s account Tax-free savings account (TFSA) contribution Safety deposit box fee Life insurance premiums $ 200 1,800 7,000 5,000 100 1,200 9. Jane is married and has one child (age 4). Her spouse had net income of $90,000 in 2011. During the year, the couple paid $8,000 for daycare expenses for the child. The child credit was claimed by Jane. ContinuedETX1M12  ©CGA-Canada, 2012 Page 7 of 8 EXHIBIT 3-2 E Select 2010 Can ted ntax Schedules e 1 00 END OF EXAMINATION E ETX1M12  ©CGA A-Canada, 201 12 Pa 8 of 8 age PERSONAL CORPORATE T AXATION [TX1] EXAMINATION TX1 Before starting to write the examination, make sure that it is complete and that there are no printing defects. This examination consists of 8 pages. There are 3 questions for a total of 100 marks. READ THE QUESTIONS CAREFULLY AND ANSWER WHAT IS ASKED. To assist you in answering the examination questions, CGA-Canada includes the following glossary of terms.Glossary of Assessment Terms Adapted from David Palmer, Study Guide: Developing Effective Study Methods (Vancouver: CGA-Canada, 1996). Copyright David Palmer. Calculate Mathematically determine the amount or number, showing formulas used and steps taken. (Also Compute). Examine qualities or characteristics that resemble each other. Emphasize similarities, although differences may be mentioned. Compare by observing differences. Stress the dissimilarities of qualities or characteristics. (Also Distinguish between) Express your own judgment concerning the topic or viewpoint in question.Discuss both pros and cons. Clearly state the meaning of the word or term. Relate the meaning specifically to the way it is used in the subject area under discussion. Perhaps also show how the item defined differs from items in other classes. Provide detail on the relevant characteristics, qualities, or events. Create an outcome (e. g. , a plan or program) that incorporates the relevant issues and information. Calculate or formulate a response that considers the relevant qualitative and quantitative factors. Give a drawing, chart, plan or graphic answer. Usually you should label a diagram.In some cases, add a brief explanation or description. (Also Draw) This calls for the most complete and detailed answer. Examine and analyze carefully and present both pros and cons. To discuss briefly requires you to state in a few sentences the critical factors. This requires making an informed judgment. Your judgment must be shown to be based on knowledge and information about the subject. (Just stating your own ideas is not sufficient. ) Cite authorities. Cite advantages and limitations. In explanatory answers you must clarify the cause(s), or reasons(s).State the â€Å"how† and â€Å"why† of the subject. Give reasons for differences of opinions or of results. To explain briefly requires you to state the reasons simply, in a few words. Identify Distinguish and specify the important issues, factors, or items, usually based on an evaluation or analysis of a scenario. Illustrate Make clear by giving an example, e. g. , a figure, diagram or concrete example. Interpret Translate, give examples of, solve, or comment on a subject, usually making a judgment on it. Justify Prove or give reasons for decisions or conclusions.List Present an itemized series or tabulation. Be concise. Point form is often acceptable. Outline This is an organized description. Give a general overview, stating main and supporting ideas. Use headings and sub-headings, usually in point form. Omit minor details. Prove Establish that something is true by citing evidence or giving clear logical reasons. Recommend Propose an appropriate solution or course of action based on an evaluation or analysis of a scenario. Relate Show how things are connected with each other or how one causes another, correlates with another, or is like another.Review Examine a subject critically, analyzing and commenting on the important statements to be made about it. State Clearly provide a position based on an evaluation, e. g. , Agree/Disagree, Correct/Incorrect, Yes/No. (Also Indicate) Summarize Give the main points or facts in condensed form, like the summary of a chapter, omitting details and illustrations. Trace In narrative form, describe progress, development, or historical events from some point of origin. Explain Compare Contrast Criticize Define Describe Design Determine Diagram Discuss EvaluateCGA-CANADA PERSONAL CORPORATE TAXATION [TX1] EXAMINATION March 2012 SUGGESTED SOLUTIONS Marks 30 Question 1 No te: 2 marks each Time: 3 Hours Sources/Calculations: a. 3) Topic 1. 1 (Level 1) b. 2) Topic 5. 3 (Level 1) c. 2) Topic 1. 3 (Level 1) d. 1) Topic 2. 5 (Level 1) e. f. 4) Topic 6. 2 (Level 1) 2) Topic 6. 4 (Level 1) 1/2 {[7,000 – (1,000 + 2,000)] + (4,000 – 1,000 deemed)} = $3,500 g. 1) Topic 7. 2 (Level 1) h. 1) Topic 6. 5 (Level 2) 1/2 {$90,000 – [(1 + 7) / 9 ? 90,000]} = $5,000 i. j. 4) Topic 7. 1 (Level 1) 3) Topic 8. 2 (Level 1) k. 1) Topic 7. (Level 1) ($400 ? 75%) + ($200 ? 50%) = $400 l. 2) Topic 8. 5 (Level 2) 11. 5% (450,000 – 330,000) = $13,800 m. 2) Topic 10. 1 (Level 1) ($2,000 – $1,500) ? 1/2 = $250 n. 3) Topic 9. 4 (Level 1) o. 4) Topic 10. 1 (Level 1) Continued STX1M12  ©CGA-Canada, 2012 Page 1 of 4 45 30 Question 2 a. Minimum net income for tax purposes and taxable income Net income per financial statements Add (Deduct): Loss on sale of assets Taxable capital gains: Land — (1/2) (100,000 – 90,000) Building — ( 1/2) (200,000 – 160,000) CCA — Class 14 — (150,000 + 2,745 + 2,000) ? 184 / (365 ? ) CCA — Class 13 — Lesser of: 1/2 (1/5) (30,000) 1/2 (30,000) / (5 + 5) CCA — Class 17 — 8% (25,000) + 1/2 (8%) (10,000) CCA — Class 12 — 100% (1,600) + 100% (1/2) (1,400) CCA — Class 43 — 30% (60,000) CEC Income — 2/3 (3/4) (30,000) Recapture — Class 1 — (160,000 – 150,000) Amortization Interest on late payment of tax instalment Reserve for sale returns Paving parking lot — capital Life insurance on president Travel expenses to sign franchise agreement — capital Legal — shareholder agreement Software — capital Small tools — capital Allowance $5,600 – [($0. 2 ? 5,000 km) + ($0. 46 ? 5,000 km)] Sports tickets — 50% (1,000) Legal fee franchise — capital Net income for tax purposes Deduct: Taxable dividends Taxable income Note: The 2 marks for ne t income for tax purposes are reduced if items that should be excluded from the calculation are incorrectly included, such as payroll benefits, amount paid to collection agency, group term life insurance, and audit fee. $ 208,000 15,000 5,000 20,000 (15,602) $3,000 $1,500 (1) (1) (1) (2) (2) (2) (2) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (2) (1) (1) (2) (1) 1,500) (2,400) (2,300) (18,000) 15,000 10,000 17,000 1,000 4,000 10,000 1,000 2,745 4,000 1,400 1,600 700 500 2,000 279,143 (9,000) $ 270,143 Continued STX1M12  ©CGA-Canada, 2012 Page 2 of 4 13 b. Federal tax Part I tax Basic rate — 38% ? $270,143 Abatement — 10% ? $270,143 $ 102,654 (27,014) 75,640 $ 231,143 270,143 500,000 (39,294) (1) Small business deduction (SBD) — 17% ? least of: Active business income 1 Taxable income Business limit 17% ? 231,143 Additional refundable tax on investment income — 62/3% ? esser of: Aggregate investment income — TCG (25,000) + Rent (10,000) + Inter est (4,000) Taxable income less amount on which SBD is computed (270,143 – 231,143) 62/3% ? 39,000 1 (3) $ 39,000 39,000 2,600 $ 38,946 $ 279,143 (25,000) (10,000) (4,000) (9,000) $ 231,143 (3) Active business income: Net income for tax purposes Deduct: Taxable capital gain Rent Interest Dividends (2) Part IV tax (1) GG — not connected — 331/3% ? 9,000 RDTOH (1) Opening Part IV tax Refundable portion of Part I tax — least of: 262/3% ?Investment income (39,000 above) 262/3% ? Taxable income less amount on which SBD is computed (270,143 – 231,143) Part I tax $ 3,000 $ 0 3,000 $ 10,400 10,400 38,946 (2) 10,400 $ 13,400 2 c. The two main tools that apply to individual shareholders of all Canadian corporations are the gross-up of dividends and tax credit procedure. Continued STX1M12  ©CGA-Canada, 2012 Page 3 of 4 25 19 Question 3 a. Net income for tax purposes and taxable income Section 3 (a) Employment income: Salary Benefit — contribution to RRSP Auto — standby charge — 2/3 (850 ? 2) Interest-free loan benefit — 5 % (15,000) Meals (convention) — (50 % ? 50 deemed) Tax return preparation fee Property income: Rental property — rents (11,000 + 1,000) Deduct — operating expenses CCA — Class 1 — 4% (1/2) (160,000) = 3,200; Limit Interest on bond GIC interest (145 – 70) Foreign dividend — (1,800 + 200) Deduct — Interest expense — 5% (5,000) Safety deposit fee Section 3 (b) $ 70,000 5,000 6,800 750 25 200 82,775 12,000 (9,000) 3,000 (3,000) 0 400 75 2,000 (250) (100) (350) 2,125 84,900 (1) (1) (1) (1) (1) 1) (1) (2) (1) (1) (1) (1) (1) (1) Taxable capital gains: Bond — 1/2 (20,000 – 19,000) Section 3 (c) 500 500 85,400 (1) (1) (2) Other deductions Childcare — least of 7,000; 8,000 actual; 2/3 (82,775) = 55,183 RRSP (Cantax) Net income for tax purposes and taxable income Note: 11,000 (7,000) (11,000) $ 67,400 The 2 marks for net income for tax purposes is reduced if items that should be excluded from the calculation are incorrectly included, such as private medical insurance, life insurance premium and TFSA contribution.The mark is also deducted if items are misclassified within Section 3 of the Income Tax Act. 6 (1) b. Federal tax $ 41,544 ? 15% 25,856 ? 22% $ 67,400 Tax credits $ 6,232 5,688 11,920 (1) (1) (1) (1) (1) Individual (15% ? 10,527) Child amount — (15% ? 2,131) Canada employment amount (15% ? 1,065) CPP and EI — (15% ? 3,005) Foreign tax credit (1,579) (320) (160) (451) (200) $ 9,210 100 END OF SOLUTIONS  ©CGA-Canada, 2012 Page 4 of 4 STX1M12 CGA-CANADA PERSONAL CORPORATE TAXATION [TX1] EXAMINATION March 2012 EXAMINER’S COMMENTSGeneral Comments The overall examination results were satisfactory. Most students were able to complete the examination within the designated time period. Students had some difficulty with the multiple-choice questions. The majority of the st udents were very comfortable with the personal tax credit calculations but they had difficulty with determining employment income and property income. For the tax examination, it is very important that students show all their

Sample Nursing School Admission Essays

Sample Nursing School Admission EssaysMost aspiring nurses think that when they complete the standard application form for a nursing school, they will be given a name and number. The truth is, every college and university in the country to ask for sample applications as part of their process. This sample application should always contain everything that the school requires you to include with your application.To get yourself the most attention when it comes to applying to nursing schools, it's important to write a very impressive essay on the application forms. It can be very difficult to write an essay that is original or specific to your situation, but the best way to deal with this problem is to be resourceful. Here are a few samples of sample essays that you may want to take a look at.This one focuses on the personal perspective that is reflected in the application. It is important to write about how you will be using the time during your first year at the nursing school to meet with faculty members and other students who you may not otherwise meet. You will want to describe why this will be an excellent way to find out more about the nursing school and how you can use your first year experience to get a better education at your second year.The essay for this application essay is short and to the point. You will only want to write about three paragraphs about your experience with the school. You will be able to write about how the people in the class have helped you, how you learned more about the profession by working in the classroom, and how your interactions with the professors have helped you in other ways. This is a great example of a sample that you may want to go check out.If you are going to apply for an official exam or for a formal application, then you will want to write about how your nursing skills have improved during your time in school. This is the best example of a sample that you may want to see. It should include different types of exams that you took and how your knowledge of different treatments has been enhanced by the learning experience. When it comes to school admission essays, it is important to note that the first part of the essay is not as important as the final part.This application for a medical care provider is long but very interesting. It will begin with some information about yourself, and then the writer will describe how you became interested in medicine and how you feel about being a medical care provider. It should continue by discussing your interest in treating patients and helping to alleviate their suffering.Writing about family problems and relationships is a very important part of the writing process. You may need to remember to incorporate some humor to add some levity to your essay. The main idea is to explain to the reader what you've learned about yourself during your first year.These are some samples of sample school admission essays that you may want to check out. Remember that you d o not have to write about everything that you would like to write about. Try to focus on what you are passionate about and remember that each school has different standards.